The present invention relates to a method for applying a base finishing coat and a top finishing coat wet-on-wet on to a substrate surface to form a thermosetting paint film, and to painted objects obtained by this means. More specifically, the present invention relates to a method for forming thermosetting paint films of outstanding acid resistance, finished appearance, water-resistance, adhesion and bending resistance, etc., suitable for finishing coat paint films, and painted objects obtained by this means.